Clemens Fuest
German economist
Clemens Fuest's AcademicInfluence.com Rankings
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Economics
Clemens Fuest's Degrees
- PhD Economics University of Cologne
Why Is Clemens Fuest Influential?
(Suggest an Edit or Addition)According to Wikipedia, Clemens Fuest is a German economist who has been President of the Ifo Institute for Economic Research and director of the Center for Economic Studies at the University of Munich since 2016. Career Between 2008 and 2013, Fuest was a professor of business taxation at the University of Oxford and Research Director of the Oxford University Centre for Business Taxation, which is part of the Saïd Business School. In 2008, he served as a member of the Independent Expert Group to the Commission on Scottish Devolution. He was member and chairman of the Council of Economic Advisors at the German Federal Ministry of Finance.
Clemens Fuest's Published Works
Published Works
- Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2013) (320)
- Reconciling risk sharing with market discipline: A constructive approach to euro area reform (2018) (232)
- Efficiency wages, employment, and the marginal income-tax rate: A note (1998) (197)
- Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature (2009) (163)
- Capital Mobility and Tax Competition: A Survey (2003) (161)
- Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization (2003) (147)
- Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013) (135)
- Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data (2006) (119)
- Optimal tax policy when firms are internationally mobile (2005) (118)
- Capital Mobility and Tax Competition (2005) (116)
- The Redistributive Effects of Tax Benefit Systems in the Enlarged EU (2010) (101)
- Corporate tax effects on the quality and quantity of FDI (2012) (95)
- Taxing Foreign Profits with International Mergers and Acquisitions (2010) (87)
- The role of the corporate income tax as an automatic stabilizer (2009) (87)
- A Theory of User-Fee Competition (2004) (84)
- International debt shifting and multinational firms in developing economies (2011) (83)
- Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates (2002) (82)
- European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'? (2012) (81)
- Why is there Corporate Taxation? The Role of Limited Liability Revisited (2007) (77)
- How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2007) (75)
- Does Germany Collect Revenue from Taxing Capital Income? (2005) (71)
- Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany (2008) (69)
- Fiscal Union in Europe? Redistributive and Stabilizing Effects of a European Tax�?Benefit System and Fiscal Equalization Mechanism (2013) (69)
- Tax Coordination and Unemployment (1999) (69)
- Corporate Tax Policy and International Mergers and Acquisitions - is the Tax Exemption System Superior? (2007) (64)
- The European Commission's proposal for a common consolidated corporate tax base (2008) (60)
- An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata (2014) (60)
- Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment (2007) (59)
- Tax Competition and Tax Coordination in a Median Voter Model (2001) (52)
- Tax Competition: Greenfield Investment Versus Mergers and Acquisitions (2008) (51)
- Immigration and Skill Formation in Unionized Labor Markets (1999) (51)
- With which countries do tax havens share information? (2014) (51)
- Source Versus Residence Based Taxation with International Mergers and Acquisitions (2009) (50)
- Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets (2003) (50)
- Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting (2010) (50)
- Globalization and Income Inequality Revisited (2018) (46)
- Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union (2015) (45)
- Welfare Effects of Immigration in a Dual Labor Market (1999) (45)
- Economic integration and tax policy with endogenous foreign firm ownership (2005) (43)
- Is a Flat Tax Politically Feasible in a Grown-Up Welfare State? (2007) (42)
- Is tax progression really good for employment? A model with endogenous hours of work (2000) (42)
- Tax enforcement and tax havens under formula apportionment (2007) (40)
- Automatic Stabilizers, Economic Crisis and Income Distribution in Europe (2010) (40)
- Transfer pricing policy and the intensity of tax rate competition (2012) (39)
- Wage bargaining, labor-tax progression, and welfare (1997) (38)
- EU regional policy and tax competition (2009) (37)
- Why do governments subsidise investment and not employment (2000) (36)
- Why is the corporate tax rate lower than the personal tax rate?: The role of new firms (2003) (35)
- The Political Economy of Tax Coordination as a Bargaining Game Between Bureaucrats and Politicians (2000) (34)
- An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata (2018) (33)
- Can Tax Coordination Work (1999) (31)
- A Viable Insolvency Procedure for Sovereigns in the Euro Area (2016) (29)
- Do Higher Corporate Taxes Reduce Wages? (2016) (27)
- How Would Formula Apportionment in the EU Affect the Distribution and The Size of the Corporate Tax Base? An Analysis Based on German Multinationals (2006) (27)
- Tax Progression and Human Capital in Imperfect Labour Markets (2001) (26)
- Is the Corporation Tax an Effective Automatic Stabilizer? (2009) (25)
- Can regional policy in a federation improve economic efficiency (2006) (25)
- The Economic Costs of the Coronavirus Shutdown for Selected European Countries: A Scenario Calculation (2020) (25)
- The Taxation of Foreign Profits: A Unified View (2015) (25)
- A Backward Looking Measure of the Effective Marginal Tax Burden on Investment (2004) (25)
- The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies (2020) (24)
- Economic Implications of the Corona Crisis and Economic Policy Measures (2020) (24)
- Can Corporate-personal Tax Integration Survive in Open Economies? Lessons from the German Tax Reform (2001) (24)
- Labor and capital income taxation, fiscal competition, and the distribution of wealth (2001) (23)
- Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios (2013) (22)
- Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? (2002) (22)
- Economic Effects of Brexit on the European Economy (2017) (22)
- Automatic stabilization and discretionary fiscal policy in the financial crisis (2012) (22)
- HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION (2018) (22)
- An Unemployment Insurance Scheme for the Euro Area: Evidence at the Micro Level (2014) (20)
- Fundamental Capital Income Tax Reforms: Discussion and Simulation using ifoMOD (2007) (20)
- Economic implications of the COVID-19 crisis for Germany and economic policy measures (2020) (19)
- Does Germany collect revenue from taxing the normal return to capital (2005) (19)
- Why is there so little tax coordination? The role of majority voting and international tax evasion (2001) (19)
- Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme (2019) (19)
- Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? (2012) (18)
- Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data (2022) (18)
- The EU Commission’s Proposal for a Financial Transaction Tax (2012) (18)
- Critical issues in taxation and development (2013) (18)
- Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms (2002) (18)
- Trade Openness and Income Inequality: New Empirical Evidence (2021) (17)
- Experience Rating Versus Employment Protection Laws in a Model Where Firms Monitor Workers (2005) (17)
- A proposal for a Covid credit line (2020) (17)
- Reforming the Financing of the European Union: A Proposal (2015) (17)
- How would the introduction of an EU-wide formula apportionment affect the size and the distribution of the corporate tax base? An analysis based on German multinationals (2007) (16)
- How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2007) (16)
- Experience Rating of Unemployment Insurance in the US: A Model for Europe? (2005) (14)
- Automatic Stabilizers and Economic Crisis: US versus Europe (2012) (14)
- Does Tax Simplification Yield More Equity and Efficiency? An Empirical Analysis for Germany (2006) (14)
- The EEAG Report on the European Economy 2017: Economics of Populism (2017) (14)
- Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System (2012) (13)
- The taxation of foreign profits — The old view, the new view and a pragmatic view (2011) (13)
- Why do governments use closed ended subsidies to support entrepreneurial investment (2005) (13)
- Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone (2011) (13)
- Internationalization and business tax revenue—evidence from Germany (2010) (12)
- The Optimal Taxation of Dividends in a Small Open Economy (2000) (12)
- The German current account surplus: where does it come from, is it harmful and should Germany do something about it? (2017) (12)
- Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief (2004) (12)
- Corporate income tax coordination in the European Union (2010) (11)
- Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates? (2014) (11)
- Reconciling risk sharing with market discipline (2018) (11)
- Central-local government fiscal relations and cyclicality of public spending: evidence from China (2018) (10)
- Economic policy and the rise of populism – It’s not so simple (2017) (10)
- FinanzArchiv Public Finance Analysis (2012) (10)
- Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting? (2014) (10)
- Capital gains taxation and house price fluctuations (2006) (10)
- Target Risks without Euro Exits (2018) (10)
- A euro rescue plan (2010) (10)
- What a feeling?! How to promote ‘European Identity’ (2018) (10)
- Does a Simpler Income Tax Yield More Equity and Efficiency (2008) (9)
- Chinese acquisitions abroad: are they different? (2019) (9)
- A Viable Insolvency Procedure for Sovereigns (VIPS) in the Euro Area (2014) (9)
- The Future of Eurozone Fiscal Governance (2017) (8)
- Company Taxation in the Asia-Pacific Region, India, and Russia (2010) (8)
- Inequality and Extremist Voting: Evidence from Germany (2018) (8)
- COVID-19 economic crisis (2020) (7)
- What drives Chinese overseas M&A investment? Evidence from micro data (2021) (7)
- German Public Finances Through the Financial Crisis (2015) (7)
- Who bears the burden of corporate income taxation? (2015) (7)
- Social Protection as an Automatic Stabilizer (2010) (7)
- The Economic Effects of a Wealth Tax in Germany (2018) (7)
- Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market (2019) (6)
- Making the best of the European single market (2017) (6)
- Is a Flat Tax Feasible in a Grown-up Welfare State? (2007) (6)
- Convergence in EMU: What and How? (2018) (6)
- Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions (1999) (6)
- International corporate taxation: What reforms? What impact? (2019) (6)
- Piketty’s r-g Model: Wealth Inequality and Tax Policy (2015) (5)
- Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany. (2012) (5)
- The relative sophistication of Chinese exports: comment on Peter Schott (2008) (5)
- Fiscal Consolidation and Automatic Stabilization: New Results (2022) (5)
- Corporate Taxes in the European Union (2007) (5)
- International Profit Shifting and Multinational Firms in Developing Economies (IGC Working Paper) (2011) (5)
- Crisis, Austerity and Automatic Stabilization (2015) (5)
- Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax (2012) (5)
- Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China (2015) (4)
- Do corruption and taxation affect corporate investment in developing countries (2013) (4)
- Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model (2005) (4)
- The Nexus of Corporate Income Taxation and Multinational Activity (2012) (4)
- The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation (2020) (4)
- Expected effects of the US tax reform on other countries: global and local survey evidence (2020) (4)
- Tax Systems and Capital Mobility (2012) (4)
- FOREIGN INCOME AND DOMESTIC DEDUCTIONS - A COMMENT (2010) (4)
- Second-best pollution taxes: An analytical framework and some new results (1999) (4)
- Dismantling the Boundaries of the ECB's Monetary Policy Mandate (2016) (4)
- Transfer Pricing and the Intensity of Tax Rate Competition (2012) (4)
- A minimum corporate tax rate would be harmful for both high and low tax countries (2004) (4)
- Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data (2022) (4)
- Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective (2023) (3)
- Economic Deprivation and Radical Voting: Evidence from Germany (2020) (3)
- Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data (2022) (3)
- 2017: The Year of European Populism? (2017) (3)
- Tax evasion, tax avoidance and shadow economy: introduction (2012) (3)
- The Taxation of Foreign Pro...ts: a Uni...ed View (2015) (3)
- The Financial Activities Tax (FAT) as a way forward (2011) (3)
- With which countries do tax havens share information? (2013) (3)
- [Art 50] Ways to Leave the Euro – Does the Eurozone Need an Exit Clause? (2018) (3)
- G20 Corporate tax ranking 2011 (2011) (3)
- The Role of the Corporate Income Tax as an Automatic Stabilizer (2009) (3)
- The European Commission's proposal for a common consolidated tax base (2008) (3)
- Closer to an internal market? The economic effects of EU tax jurisprudence (2011) (3)
- Fiscal policy and unemployment in a global economy (2000) (2)
- The Effects of Fiscal Consolidation on Short-Term Growth: A Review and Implications for the UK (2012) (2)
- Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment (2006) (2)
- The Economic Effects of EU Tax Jurisprudence (2016) (2)
- How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China (2015) (2)
- Fostering European Identity (2020) (2)
- The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail (2021) (2)
- Read My Lips ? Taxes and Elections ∗ (2021) (2)
- Does expert information affect citizens’ attitudes toward Corona policies? Evidence from Germany (2022) (2)
- Sustainable Finance and Climate Change: Wasteful But a Political Commitment Device? (2023) (2)
- Abschlussbericht zu Forschungsvorhaben fe 5/14: "Automatic stabilizers in the Eurozone: Analysis of their effectiveness at the member state and euro area level and in international comparison" (2014) (2)
- The Economic Effects of European Tax Jurisprudence (2009) (2)
- Chapter 4: Immigration and the Refugee Crisis – Can Europe Rise to the Challenge? (2017) (2)
- Chapter 1: Macroeconomic Conditions and Outlook (2016) (2)
- Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy (2013) (2)
- Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany (2013) (2)
- Report on the European Economy 2017 (2017) (2)
- Tax Cuts Starve the Beast! Evidence from Germany (2019) (2)
- Recommendations for Europe (2012) (2)
- Journal for Institutional Comparisons (2005) (1)
- Does market power allow firms to pass on more of the tax burden to consumers? Evidence from gasoline tax reforms in Austria (2015) (1)
- The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach (2022) (1)
- Capital gains taxes on housing (2003) (1)
- Response on EU Proposal for a Financial Transaction Tax (2011) (1)
- The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region (2010) (1)
- Making the Best of EU’s Single Market (2017) (1)
- Tax Havens: Shady Deals (2011) (1)
- The commitment problem and the euro crisis (2019) (1)
- How Does Corruption in Developing Countries Affect Corporate Investment and Tax Compliance (2010) (1)
- The UK Should Increase VAT (2009) (1)
- What a feeling (2018) (1)
- A Fiscal Stimulus Package for the UK (2008) (1)
- Low Interest Rates: Global Causes and Policy Implications for Germany (2020) (1)
- Coronataxes as a solution (2020) (1)
- How Bracket Creep Creates Hidden Tax Increases (2017) (1)
- The Pass-Through of Temporary VAT Rate Cuts Evidence from German Retail Prices (2020) (1)
- Who is Afraid of the Asset Quality Review? Potential Losses and Capital Shortfalls in the European Banking System (2014) (1)
- After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19 (2020) (1)
- The impact of globalisation on tax structures in the OECD (2010) (1)
- A Basic Unemployment Insurance Scheme for the Euro Area (2016) (1)
- The taxation of foreign profits (CEN, CON and all that) (2011) (1)
- Basic Income vs. Wage Subsidy: Labour Supply, Fiscal Effects, and Differences in Recipients (2007) (1)
- Automatic Stabilization and Labor Supply (2017) (1)
- 2017: The Year of European Populism? (2017) (0)
- Beyond Eurosclerosis - Discussion (2009) (0)
- Will fiscal consolidation drive the UK economy back into recession (2011) (0)
- Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy (2012) (0)
- Tax Incentives in the Asia-Pacific Region (2010) (0)
- The fragility of banks in the Eurozone’s periphery means that proposals for a European wide bank resolution fund are likely doomed to fail. (2013) (0)
- Clemens Fuest Recommends “Yes, Economics Is a Science” by Raj Chetty (2019) (0)
- Globalisation and Income Inequality Revisited EUROPEAN ECONOMY FELLOWSHIP INITIATIVE “ Challenges to Integrated Markets ” (2017) (0)
- Motivation for and Structure of the Study (2010) (0)
- Chapter 3: Britain and EUexit − The People Versus the EU (2017) (0)
- Green Finance and the EU-Taxonomy for Sustainable Activities: Why Using More Direct Environmental Policy Tools Is Preferable (2022) (0)
- Stabilisation, convergence and integration in EMU – the way forward (2013) (0)
- Book Reviews (2003) (0)
- The Nature of Shocks in the Eurozone and Their Absorption Channels (2017) (0)
- www.econstor.eu Wages and International Tax Competition (2012) (0)
- Second-best pollution taxes (1999) (0)
- C ORPORATE T AX R EFORM AND F OREIGN D IRECT I NVESTMENT IN G ERMANY – (2006) (0)
- The effect of income shifting on the efficiency properties of consumption-tax systems (2005) (0)
- Heterogeneity of Income Inequality Patterns: A Comparative Analysis of European Countries (2009) (0)
- Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India, and Russia (2010) (0)
- FORECASTING AND COMBINING COMPETING MODELS OF EXCHANGE RATE DETERMINATION CARLO ALTAVILLA (2006) (0)
- Central-local government fiscal relations and cyclicality of public spending: evidence from China (2017) (0)
- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia (2010) (0)
- E XPERIENCE R ATING OF U NEMPLOYMENT I NSURANCE IN THE US: A M ODEL FOR E UROPE ? (2005) (0)
- Tax Planning Strategies (2010) (0)
- The bene ts of linking CGE and Microsimulation Models-Evidence from a Flat Tax analysis by Andreas Peichl (2008) (0)
- What drives tax policy making? An Overview (2010) (0)
- A B Asic U nemployment i nsUrAnce s cheme for the e Uro A (2016) (0)
- Brexit: Economic Issues (2017) (0)
- Public Debt in Germany: At the Turning Point or Ever-Increasing? (2008) (0)
- Tax evasion, tax avoidance and shadow economy: introduction (2011) (0)
- Inequality Reduces Growth (2017) (0)
- Corporate Taxation and Foreign Direct Investment Flows (2010) (0)
- C ORPORATE T AX P OLICY , F OREIGN F IRM O WNERSHIP AND T HIN C APITALIZATION (2003) (0)
- 2014 elections to the European Parliament: Economic challenges for Europe (2014) (0)
- Public sector finances and the crisis: a VAT rise could help (2010) (0)
- An Empirical Test for Forward Looking Measures of the E ¤ ective Tax Burden on Investment (2004) (0)
- www.econstor.eu Inequality and Extremist Voting: Evidence from Germany (2018) (0)
- A Low Wage Subsidy Scheme Against Unemployment of Low-Skilled Workers (2007) (0)
- EXEMPTION SYSTEM SUPERIOR? (2007) (0)
- Tax competition — Green fi eld investment versus mergers and acquisitions (2015) (0)
- Casino Capitalism and Risk as a Production Factor – One Evening at a Restaurant in Paris (2016) (0)
- Policy roundtable on ‘Aggressive tax planning and potential measures’ (2013) (0)
- The GKS-Measure of the E ¤ ective Tax Burden on Investment : Theory and Empirical Evidence for Germany by (2003) (0)
- What Do We Know About the Effects of Fiscal Consolidation on Short Term Growth? Implications for the UK (2012) (0)
- Is it labour or capital owners who bear the burden of corporate taxation (2018) (0)
- Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme (2019) (0)
- D isputes about the p iketty ’ s r > g h ypothesis on W ealth i nequality W ealth i nequality anD t ax (2015) (0)
- Read My Lips? Taxes and Elections1 (2022) (0)
- Reforming the Financing of the European Union: A Proposal (2015) (0)
- THE INDIRECT SIDE OF DIRECT INVESTMENT. By JACK M. MINTZ and ALFONS J. WEICHENRIEDER. (2012) (0)
- Fiscal competition and offshoring (2008) (0)
- Taxing Banks: the IMF Proposals (2010) (0)
- EEAG Report 2021: Recommendations for Europe (2021) (0)
- Reforming Europe, the role of trust, and the cost of doing nothing (2018) (0)
- Mintz Capital Mobility and Tax Competition (2005) (0)
- Chapter 16: The Economic Effects of EU Tax Jurisprudence (2017) (0)
- CAPITAL MOBILITY AND TAX COMPETITION : A SURVEY Abstract (2003) (0)
- Household debt repayment behaviour: what role do institutions play? Discussion (2009) (0)
- Chapter 2: Building Trust between Suspicious Minds (2018) (0)
- Tax competition and firm mobility: An assessment of empirical findings (2007) (0)
- The G20 and New Bank Taxes (2010) (0)
- How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany (2018) (0)
- The German current-account surplus (2017) (0)
- Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy? (2021) (0)
- Tax Harmonisation in the European Union / Armonización fiscal en la UE / Harmonització fiscal a la UE (2015) (0)
- Comment and Reply FOREIGN INCOME AND DOMESTIC DEDUCTIONS – A COMMENT (2010) (0)
- Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On ? Micro Evidence from Germany ∗ Clemens Fuest (2012) (0)
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